Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

Statute Number:79-3272
Chapter Title:TAXATION
Article Title:INCOME TAX
Tax Type:Individual Income Tax; Corporate Income Tax; Privilege
Brief Description:Same; allocation and apportionment.


79-3272. Same; allocation and apportionment. Any taxpayer having income from business activity which is taxable both within and without this state, other than activity as a financial organization or the rendering of purely personal services by an individual, shall allocate and apportion net income as provided in this act.
History: L. 1963, ch. 485, 2; L. 1980, ch. 318, 1; July 1.

Date Composed: 04/04/2011 Date Modified: 04/04/2011